The answer to this problem is to not report the death of the loved one. If they can't sort out who is legal or illegal, how in the hell do they know if they are alive or dead? Shoosh! Screw the IRS and BS rules the socialist gave us. Move the money and sell the SSN to the next mexican you meet. If things go bad claim identify fraud.
I think funeral companies HAVE to have a DEATH certificate...
SSA does a good job of keeping track of those who leave us. I believe funeral directors are required by law to inform the SSA when they get a new customer.
LOL, if only!